Leases round table today at 4pm ET

Just a quick reminder that you can tune in to the leases round table today at 4pm eastern time. Danielle Zeyher, FASB’s manager of the leases project, will be with us to discuss the key differences between current GAAP and the new accounting policy proposed in the currently circulating exposure draft. We will also focus on how [...] Read more > >

Audio Archive from Financial Statement Presentation Roundtable

You can listen to the conversation with FASB’s Nick Capiello here. Read more > >

Continued discussion related to the Financial Statement Presentation Roundtable

One important topic of yesterday’s very interesting roundtable with Nick Cappiello is the staff draft proposal to include an “operating-finance” section in the balance sheet. The staff apparently views some transactions to have characteristics of both operations and financing of those operations. Ideally, I guess most users would like a clear distinction between operating items and items [...] Read more > >

Next Roundtable: Leasing

Our next FASRI roundtable is with Danielle Zeyher, manager of the FASB-IASB leases project.  Please mark your calendars for 4pm Eastern time on Wednesday October 6th.  More information will follow as we approach the time of the session. Read more > >

Contact information for Roundtable on Financial Statement Presentation

In case you missed the first roundtable of the semester, we will have a recording available soon.  Meanwhile, you can access the slides for the session HERE.  And, Nick Cappiello, the presenter, has graciously provied his contact information at ntcappiello@fasb.org in case anyone has questions about the slides, the topic, or the presentation and discussion. Thank [...] Read more > >

Roundtable today! 4pm ET at VenueGen.com/?q=inv/sreginvitations

Slides for today’s session: Click HERE Go directly to the meeting HERE At 4pm Eastern time today, we will have our first roundtable for this academic year. Please join us! See the new FASRI Roundtables WebPage describing how to use VenueGen, our new platform from which you can join the Roundtable discussion. Nick Cappiello, an [...] Read more > >

Round Table Discussion – Perspectives on Standard Setting

On Tuesday, May 4th, 4 pm ET, we will be joined by Tom Selling of The Accounting Onion. Tom will be discussing his opinions of standard setting in general, including fundamental questions regarding recognition, measurement and disclosure. In the process, he will also be providing his thoughts on selected portions of the current FASB/IASB agenda. [...] Read more > >

Round Table Discussion on Information Risk and Fair Value

On Wednesday, April 14th, 11 am ET, we will be joined by Eddie Riedl (Harvard University). Eddie will discuss on-going research relating to fair value accounting. This will include a paper co-authored with George Serafeim (also of Harvard University), entitled “Information Risk and Fair Values: An Examination of Equity Betas.” He will both overview an [...] Read more > >

Economics and Leasing

I think everyone would agree there are many reasons to enter a lease. However, I think we would all also agree that if the only reason to enter a lease was to obtain a certain accounting treatment then the accounting should be changed. Bill Bosco raised some very interest points related to the leasing industry [...] Read more > >

Taxes, Financial Reporting and the Law: Roundtable with Lil Mills

If you assumed that accounting standards wouldn’t get sucked into the highly charged health care debate, you guessed wrong! From the New York Times An association representing 300 large corporations urged President Obama and Congress on Monday to repeal a provision of the health care overhaul that prompted AT&T, Caterpillar and other companies to announce [...] Read more > >